视同销售行为应税收入与应缴增值税问题刍议

Discussion on the Taxable Income and Payable VAT of the Behavior Regarded as Sales

合理的税制结构既能够减少重复征税,降低企业负担,又能节约税务部门的人力物力成本。本文首先介绍了《增值税暂行条例实施细则》对于税法中关于视同销售行为内容的界定,分析并归纳了企业或其他经济组织发生视同销售行为时,应如何根据不同经济交易情况的货物移送转移行为确定合理的税种。在此基础上笔者结合当前实际延伸了一些关于现代税收制度体系的思考。

Rational tax structure not only can reduce double taxation and the burden on enterprises, but also can save the human and material cost in tax department. This paper introduces the definition of the content regarded as sales in Implementation Rules Provisional Regulations on VAT, analyzes and summarizes the way to determine a reasonable tax according to the goods transferred and metastatic behavior under different economic transactions when the behavior regarded as sales happens in enterprises or other economic organizations. On this basis, the author thinks the modern tax system based on the actual situation.